Auditor


UCI Series Concepts -- UCI SIZE-NEUTRAL SUPPLEMENTAL GUIDELINES

Class Specifications - F.35
Principal Auditor II (MSP 0729) SIZE-NEUTRAL
Auditor IV (7621) SIZE-NEUTRAL
Auditor III (7622)
Auditor II (7624) Not in use at the Irvine Campus.
Auditor I (7623)

February, 1977 -- SIZE-NEUTRAL MARCH 1995


SERIES CONCEPT

Auditors administer, supervise or conduct technical audits of University 
organizational and functional activities that require a knowledge of the 
principles, practices, and trends of modern management and auditing; and 
perform other related duties as required.

Incumbents plan and execute audits to determine whether the various 
organizational units of the University are performing their planning, 
accounting, custodial and control activities in compliance with University 
policies and in a manner consistent with organizational objectives, 
administrative standards, and good business practices; evaluate the 
adequacy and effectiveness of management control functions; report audit 
findings and make recommendations to management concerning potential 
improvements in operations and cost reductions; point out non-compliance 
with policy and comment on lack of or inadequacy of existing policy; 
participate in the establishment of controls in the development of new 
systems; and appraise and advise management with regard to the adequacy 
of other controls.

Auditors are expected to have a thorough knowledge of management and of the 
principles and practices of auditing, knowledge of the basics of fund 
accounting and general accounting theory, a working knowledge of electronic 
data processing, knowledge of other disciplines such as systems analysis and 
design, operations research techniques, humanities and the behavioral 
sciences.

Factors affecting allocation to the Auditor series include, but are not 
limited to: variety and complexity of audit objectives and programs; 
frequency of independent decision-making; and the ability to deal with 
persons of all levels but particularly those at higher administrative and 
managerial levels.

CLASS CONCEPTS

Principal Auditor and Auditor IV

Under general direction, incumbents are assigned responsibility for 
overseeing or performing audits of the highest level of complexity.

Incumbents direct, counsel, and instruct staff auditors assigned to 
audit projects, and review their work for adequacy of documentation and 
understanding; make oral and written presentations to management during 
and at the conclusion of audits; prepare or oversee the preparation of 
written reports covering the results of audits and express opinions on 
the adequacy of controls and the effectiveness of operations reviewed; 
review and edit audit reports and discuss the reports with appropriate 
members of campus and systemwide management; establish schedules for 
other staff members assigned to audit projects; and are assigned 
responsibility for developing and monitoring audit programs used by the 
staff auditors. Recommendations made at these levels as a result of audit 
findings typically result in major systemwide or campus-wide procedural 
changes.

Positions are allocated to the Principal Auditor or Auditor IV level by 
the President or the Chancellor on the basis of the nature and scope of 
responsibilities, roles of the positions in the systemwide administration 
or the campus organization, and the specialized nature of the work.

Auditor III

Under direction, incumbents are assigned responsibility for planning and 
conducting audits in diverse and complex operational and functional areas.  
Incumbents survey functions and activities in designated audit areas to 
learn the nature of the operations and the elements of management control; 
assist in determining the direction of the audit effort and in developing 
the detailed audit steps to be completed; perform audits in accordance with 
approved audit programs, and direct where applicable the efforts of assistants; 
review transactions, documents, records, reports, and procedures and prepare 
audit workpapers recording and summarizing data pertinent to the assigned 
audit; discuss audit findings with operating staff members to verify facts and 
to obtain background information; analyze and evaluate audit documentation as 
a basis for objective opinions on the effectiveness and efficiency of 
operations under review, adequacy of internal controls, and compliance with 
existing policies; make or assist in making oral and written presentations to 
operating management staff during and at the conclusion of the audit with 
regard to audit findings and recommendations; prepare formal written reports 
covering the results of audits; express opinions on controls and operational 
effectiveness; and perform special audit assignments.

Auditor II -- Not in use at the Irvine Campus.

Auditor I

Under general supervision, incumbents perform assignments requiring 
understanding and application of audit principles, practices and concepts; 
devise own methods to accomplish audits; assist in planning work on assigned
segments of the audit and in determining the extent of audit testing and audit 
workpaper content; review transactions, documents, records, reports, and 
procedures and prepare prescribed audit workpapers recording and summarizing 
data on the assigned audit; discuss audit findings with operating personnel to 
verify facts and obtain background information not available in the 
documentation examined; assist as requested with the summarization of audit 
findings and preparation of formal audit reports; and perform special audit 
assignments.

MINIMUM QUALIFICATIONS

Principal Auditor 

Graduation from college with a major in an appropriate field such as 
Accounting, Business Administration, Public Administration, Computer Science, 
or Industrial Engineering, and seven years of related audit experience; or an
equivalent combination of education and experience; and knowledges and 
abilities essential to the successful performance of the duties assigned to 
the position.

Auditor IV

Graduation from college with a major in an appropriate field such as 
Accounting, Business Administration, Public Administration, Computer Science, 
or industrial Engineering, and six years of related audit experience; or an 
equivalent combination of education and experience; and knowledges and 
abilities essential to the successful performance of the duties assigned to 
the position.

Auditor III

Graduation from college with a major in an appropriate field such as 
Accounting, Business Administration, Public Administration, Computer Science,
or Industrial Engineering, and four years of related audit experience; or an 
equivalent combination of education and experience; and knowledges and 
abilities essential to the successful performance of the duties assigned 
to the position.

Auditor II - Not in use at the Irvine Campus.

Auditor I

Graduation from college with a major in an appropriate field such as 
Accounting, Business Administration, Public Administration, Computer Science, 
or Industrial Engineering, and two years of related audit experience; or an 
equivalent combination of education and experience; and knowledges and 
abilities essential to the successful performance of the duties assigned to 
the position.